HomeMy WebLinkAboutOC1972-0003 - ESTATE OF LAWjOFFICIALNOT/ICE OF INHERITANCE
TAX APPRAISEMENT AND ASSESSMENT
OF ASSETS NOT SUBJECT
TO ADMINISTRATION
WASHINGTON,PENNSYLVANIA 15301
TO:MISS CORA V.SMITH
GEORGE WASHINGTON HOTEL
Date:December 30,1971
County \vashington
County File No._
Bureau File No.fad·12 d
We have received notice that,~'",'V'v".v",v...rv'TV''''V'lI'V'ITV'ITV'Vv'v'Vxxxxxxxxx.xxxxxXX
on December 19 19 7~came into ownership of certain property throur'.~~~XJGX~U~.transfer from,•~.~eceasd}
'.~Lv '(Washington)
Under the Inheritance and Estate Tax Laws of the Commonwealt of Pen s vania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you,as transferee.
RCC-134 (9-71)
COMMO~WEALTH OF PENNSYLVANIA',
_~EPARTMENT OF REVENUErEVJREAUOFCOUNTYCOLLECTIONS
INHERITANCE TAX DIVISION
The property on which tax is herebr assessed consists of:4 JT.HELD U.S.SERIES "Eff SAVINGS
BONDS HELD IN THE SAFE DEPOSIT BOX OF CORA V.SMITH OR MRS.HARRI 1'1.W
LOW.BONDS PURCHASED 8-57.BLANCEAS OF DATE OF DEATH,$2,568.80.
BONDS HELD IN THE NAMES OF ~MRS.HARRY M.V.L'W OR MISS CORA
V.SMITH._~
appraised by the Commonwealth,as of the date of death,at $2,568.80
50 %of this amount is taxable at the rate of 15 %
ORIGINAL ASSESSMENT
..........
AMENDED ASSESSMENT
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
1,284.40$_--:;...-.-----$--------
AMOUNT OF TAX DUE 192.66
If you pay the above amount within three (3)months of the
,date Qf de<;lth of the dacedent,or on or before,_MarcnI~19-22-.,you may deduct a discount of
5%of the amount of tax due,or 9.63
This tax became delinquent nine (9)months after death
(one year if death occurred prior to December 22,1965
and fifteen months if death occurred on or after
December 22,1965 but prior to June 17,1971)and,in
addition to the tax,statutory interest at the rate of 6%of
the tax per annum is also due as of *19__
in the amount of
*If the tax is not paid by the above date additional
interest is due at the rate of 6%per annum until paid
$-================
INSTRUCTIONS TO TAXPAYERS
16301{JaJ llt-lQJ
/__4-7;L.fL--1 .;J//fjDL
Make checks or money orders payable ~.JI 11,I 1.0 in,sure proper ere.dit to your account~1W\~fficial Notice must accompany
your payment.Mail or bring it to:
AGENT fOR THE COMMONWEALTH
COURT HOUSE
WASHINGTON,;PENNA.
{over}
If you have already paid this tax to an executor,administrator,attorney or other personlil representative of the
decedent for forwarding to the Commonwealth,list below t~':datEtpaid,name and-address of the person to 'wb9m
you made payment,their official title arid the amount.'-".
Date Paid Name and Address of Payee Official Title Amount Paid
I
Under certain circumstances,if,after the date of death of the decedent,you personally paid funeral expenses
or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended
by you may qualify as deductions against the gross value of the property in the computation of tax due.If any
such expenditures meet all of the three following tests,it is recommended that you itemize the payments below,
execute the affidavi't,and return this notice.The Register of Wills will examine the debts claimed and allow
those which he determines to 'be proper.The tax will then be recomputed and you will receive an amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1 -You were personally legally responsible for these debts,and
2-You actually paid these debts out of the account or property described above and can furnish proof
of such payment,if required,and
3 -These same debts are not also claimed,for tax purposes,by an executor,administrator or other
personal representative of the decedent handling the administration of the general estate of the
decedent or any other transferee.
SCHEDULE OF DEBTS
Date Paid Name of Payee Description of Obligation Amount Paid
.
TOTAL $
(attach separate sheet .f requ Ired)
COMMONWEALTH OF PENNSYLVANIA)
COUNTY OF:---~,.-"'-r-i ,......."~i'""'"-~/,.;....
SS:
I,hereby certify that the foregoing is a just and true statement of
funeral expenses and other debts of the decedent,,for which I
was legally responsible and which I did payout of the property herein taxed.I further certify,that to the
best of my knowledge and belief,these same debts will not be claimed by any other person,for inheritance
tax purposes.,.
i "
SWORN AND SUBSCRIBED BEFORE ME THIS DAY OF____________19__.
REPORT OF REGISTER OF WILLS
Signature of Taxpayer
"
I,the undersigned,duly elected Register of Wills in and for the above county,do respectfully report that I
have allowed deductions listed above in the total amount of $.,
Date of Approval:_
Register of Wills
}o""unn ;\CC-2 I
"'•COMMONWEALTH OF PENNSYLVANIA DATE ···..January····4·,··..·T972..··..····..·..··.,
:yDEPARTMENT OF REVENUE RESIDENT INHERITANCE TAX COUNTY ....WABRThiGT'ON............................/
BUREAU OF COUNTY ~OLLECTIONS ..'
.............
HARRISBURG.PENNA.17127 APPRAISEMENT FILE NO.......63.~.7.2.~3.........................................................
t-oW '.
Whereas,.....................~J..$;~.....~A:N¥.....XA.W...............................................................................late of ...............WA,9..fgN!.J;'Q.N............................................................
in the County of ............................WAS.al.NGT.QN..........................................................................Commonwealth of Pennsylvania,having died on
the .............................19.th....................................................day of ................~.Q.§l).p..~r...................................19...71..,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,.................................F.RANCES....LEO..............................................................,an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for Ufe or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit AppraisementDescriptionofAssetValuesMadeforInheritance
Tax Purposes
I
'I
$I
JT HELD U.S.SERIES "E"SAVII\nS BONDS HELD IN THE SAFE DEPOSIT BOX OF
CORA v.SlvIITH OR MRS.HARRY M.LAW BONDS PURCHASED 8-57.I Balance
as of d&te of death:2.568 80
I
,
..
tJ~NumberandStreet)
........................................................
(.at Omee
....................,Penna.
····WASHIIDTONH .County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
···..·····EISIE···JANE··LAW·················
Late of
Deceased.
WASHINGTON ,.
Date of Death,12~~9~7l ..
Appraisemel!t Docket Vol.,.
Page,.No...63."!!'!72~3 ··
Filed in Register's Office,!J.{1JJ.!/4 .19 J4.
Amount of tax due,$:..
DEPARTMENT OF REVENUE
Received,
Exa.mined and·Approved,,.
Wrote abo.ut Appra.isement,
Appeal f,.om Appraisement,..
Entered and charged,: .
..
'.
,/,",,'
j
COMMONWEALTH OF PENNSYLVAN,~E'pEIVED
DEPARTMENT OF REVENUEODNr.(~[~fJ 0.;:.
BUREAU OF COUNTY COLLECTIONS ,,0,.,[I ',eNS.
HARRISBURG
17127
RCC-43 (4-71)
.+
NOTE:TO BE SUBMITTED IN TRIPLICATE
REPORTING FINANCIAL INSTITUTION
ADDRESS
Pittsburgh National Bank
Washington Office
ZIP CODE _
Pennsylvania Department of Revenue
Bureau of County Collections
Gable BUilding,3rd,Floor
411 S.Second Street
Harrisburg,Pennsylvania 17127
Pursuant to Section 742,Pennsylvania Inheritance and Estate Tax Act
of 1961,we herewith submit the following report:
NAMES ON ACCOUNT OR
INVESTMENT :::-:::--::-:-:::::::-_
December 19 1971
ACCOUNT NO.OF JOINT,TRUST O%a.v OS;2081916
INVESTMENT DEPOSIT ------;-.;:--~____=_:_n.---;~"'P""::':_:__---------Mrs Hw:·ry M.W.Low
or Miss Cora VSmith
DATE OF DEATH _
DECEASED JOINT DEPOSITOR,TRU~~Harry MWLow
OR INVESTOR ~-----__::_::___;__:;___:;___------
Gao Washington Hotel Apt 912 Washington
ADDRESS COUNTY 15301-4ii:hJa"""';"tlo;i·.:-.~fln,....;t.l'.fo'Wnt-i"Pltt8;-------ZIP CODE
--~---
BALANCE,INCLUDING INTERE~I045.50
DUE,AT DATE OF DEATH $_'-""_
~71':'11 Signa~
3.92--
TITLE
\'
I
We haye received nO,ti,c e tl;Ji;lon(~JOfJl:IXD(.utntxmxxxxxxxxxxxxxxxxxxJC<XXXxxxxxxJQCxxxxxx xxmx
~0~ln~Xi1G(~Q~.~eiepb~e~rwlij3~,~J~,miii~'my~oiXuxcame into ownership of certain property t~litXa{~rKi~~kill ~)[f~
1.1 'h'anster fl'om Mrs.Har1"Y M.W.Low.deceased (Washington)
TO:MISS CORA V.SMITH
GEORGE WASHIl\TG'l'ON HOTEL APT.912":,
Date:_--'lJIUlAN_UAR_Y_3~,',....'....1~27.Lt2!ll...-_
County W_A_SH_'_I_NC_TO_ft_'_
~:/J
,.."
County File No._
Bureau FiIe No.----Io/...,/2:....;3=-_~-...j.7:......:;.6{..::....-~3 _
OFFICIAL NOTICE OF INHERITANCE
TAX APPRAISEMENT AND ASSESSMENT
OF ASSETS NOT SUBJECT
TO ADMINISTRATION
I.·,
WASHlt.'UTON,PA .15:301 '
,"'~~...,::...
RCC-134 19-71)
-,COMMONWEAL TH OF PENNSYLVANIA
A',"DEPARTMENT OF REVENUE
•BUREAU OF COUNTY CO~LEC'HCNS
INHERITANCE TAX DIVISION
.J .'
Under the Inheritanc/~nd E~tate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the/payment of the inheritance tax due is imposed upon you,as transferee.,
The property on which tax is hereby assessed consists of:'Jf.HElD II PlnSIUJaQH NATIONAL BAN'I
WASHINGTON OFFICE;WASHINGTON,PENNSYLVANIA..SAVINGS 083 208191~.In the names of I41's,.
Harry:;~.w.Lew or Miss Cora.V.Smith.Opened Dec ..13.196'1.Balance as of date of death
1,04S.50
Ilppraised by the Commonwealth,as of the date of death,at $--..::1:.l!,..:;O.::=:4::;.5,;;.:.S::.;O=----~__
,ISO %of this amount is taxable at the rate of 15 %
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
'22.7,$-_-:.-_~---$--------
AMOUNT OF TAX DU E
If you pay the above amount within three (3)months of the
~~th of th,iecedent,or on or before__~:--_
"I 19__,you may deduct a discount of
5%of the amount of tax due,or ___3.92 _
This tax became delinquent nine (9)months after death
(one year if death occurred prior to December 22,1965
and fifteen months if death occurred on or after
December 22,1965 but prior to June 17,1971)and,in
addition to the tax,statutory interest at the rate of 6%of
the tax per annum is also due as of *19__
in the amount of
*If the tax is not paid by the above date additi.onal.
interest is due at the rate of 6%per annum until paid
(Agent for the Commonweart~)
TOTAL AMOUNT DUE,/~.
,--<?/,I /-APPRAISED BY:(J;:?z.:rr-,"e.-c-.c../~'-';·\A.-?:1,.&'-~J,I.t)
{Inheritance Tax Appraiser}
$
RUSSELL MARUtO.
ASSESSED BY:
,"
\\
INSTRUCTIONS TO TAXPAYERS
15301(J~-7 4,tfC'f
1-7-7;)
Make checks or money orders payable to:To insure proper credit to your account~II A.1 •this Official Notice must accompany
,~IVV\~payment.Mail or bring it to:\,.
e
AGENT FOR THE COMMuNWtl-\.....
COURT HOUSE
WASHINGTIJN,PENNA.
{over}
If you have already paid this tax to an executor,administrator,attorney or other personal representative of the',~>
decedent for forwarding to the Commonwealth,list below the date pai.d,name and address of the person to wholl).
you made payment,their official title and the amount.•__•-"-."
Date Paid Name and Address of Payee Official Title Amount Paid
SS:
Under certain circumstanc~s,if,after the date of death of the decedent,you personally paid funeral 'expenses
or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended
by you may qualify as deductions against.the gross value of the property in the computation of tax due.If any
such expenditures meet all of the three following tests,it is recommended that you itemize the payments below,
execute the affidavit,and return this notice.The Register.of Wills will examine the debts'claimed and allow
those which h~determines to be proper.The tax will then be recomputed and you will receive an amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
'..
1 •You were personally legally responsible 'for these debts,and
2-You actually paid the;~'d~bts ouf of the account or property described'above.and can furnish pr~of'
of such payment,if required,and
3 -These same debts are not also claimed,for tax purposes,by an executor,administrator or other
personal representative of the decedent handl ing the admin istration of the general estate of the
decedent or any other transferee.
SCHEDULE OF DEBTS
Date Paid Name of Payee Description of Obligation Amount Paid
TOTAL $
(attach separate sheet if required)
COMMONWEALTH OF PENNSYLVANIA)
COUNTY Of _
I,hereby certify that the foregoing is a just and true statement of
funeral expenses and other debts of the decedent,,for which I
was legally responsible and which I did payout of the property herein taxed.I further certify,that to the
best of my knowledge and belief,tnese same debts will ":ot be claimed by any other person,for inheritance
tax purposes.. \
SWORN AND SUBSCRIBED BEFORE ME THIS DAY OF:___________.....19_·_...
REPORT OF REGISTER OF WILLS
Si gnature of Taxpayer
I,the undersigned,duly elected Register of Wills in and for the above county,do respectfully report that I
have allowed deductions listed above in the total amount of $--------ll
Date of Approval:_
Register of Wills
}o"'onn ilCC-2 !JAN'UARYCOMMONWEALTHOFPENNSYLVANIADATE 10,1972J..........................................................................................-..
-DEPARTMEl\~T OF REVENUE..RESIDENT INHERITANCE TAX WASHINGTON,
BUREAU OF COUNTY-COLLECTIONS COUNTY ...........................................................................................
APPRAISEMENT ,
HARRISBURG.PENNA.17127 FILE NO..63.~?g~~a:...........................................................
Whereas,.................~.§.!.....~!.\~X ...~.~....:w.~.....~:w.................................,............................late of ..........WA..§H.P:JQ,+.9N...............................................................
in the County of ....................WA9.HJN.G.'mN...............................................................................Commonwealth of Pennsylvania,having died on
13th d f December 19?:t.......,seized and possessed of an estatethe..................................................................."...........................ay 0 ...............................................................................
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,FRANCES LEO an appraiser duly appointed according to law,...............................................................................................................t....•....•.•...........,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:.
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Description Unit AppraisementofAnetValuesMadeforInheritance
Tax Purposes
JT.HELD IN PITTSBURGH NATIONAL BANK WASHINGTON OFFICE.WASHINGTON $522.'5
PENNSYLVANIA.Savings 083 2081916.In the names of Mrs.Harry M.W.
Low'or Miss Cora V..Smith.Qf;lEi.1W..4 Dec 11 lq6?t:t",l "'...."0 as of dA.t.e of
death 1,045.50 .-/'I',;;l
:
/.,
.//
I
I
,
,...
,......;-
"-,
i
Having been duly sworn according to law,I do hereby certify that the above appraisement is made in con-
formity with law on this ......................".lOth day of ..............,-.._:...January..........................................................................19.72 .
..··············..··Franc·es·..·Leo·········....,.................................................•........
244 Washington Trust Bldg•Appraiser
.................................................................-..........................................................................................
Washington,~~mber and Stroet)
....................................................................................:..................................,Penna.
(Post Office)
I
WASHINGTON County
,....,
RESIDENT.INHERITANCE TAX APPRAISEIWENT
Estate of
MRS.HARRY M.W.LOW
Deceased.
Late of
WASHINGTON
Date of Death,p.f3..~.f3.mP..~:r.~J.,J,971 .
Appraisemel!t Docket Vol.,.
.,.
.'\
Page,.No.63-62-3..
"
Filed in Register's Office,:19 ..
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Exa.mined.and Approve.d,::.:..:.",:..
Wrote abartt Appra.isement,
Appeal f,.om Appraisement,:..
Entered and charged,..
··f
'Ii
~
RCC·4 (8-68)
~------------------------~-------------------------
COMMONWEAL~H'bF PENNSYLVANIA J
DEPARTMENT OF REVENUE
NO.8 11982 OFFICIAL RECEIPT 0 PENNSYLVANIA INHERITANCE AND ESTATE TAX
dollarsr~pr~se;nting Pennsylvania Inherita:eor
Estate Tax due from the following estate:
From:-W~H~~-JJ,"-.g~m,.pAl:nIG--el~rns..--lJJqB;.r----==:':"=""':'=:':""':::"=:'="':":"'=--':':":"'::'-:":":':~~:""'::''':''-':'''''':''''-------I~
RECEIVED ONE HlJNDP.J:ID EIGHT!1!HREE and Q3/lOOt
AddressJJ1?J.")l-3.Ql~'-W&!UMW--J!rJr,EL--------l 2 %Tax on $_$-------_.~
6%Tax on $_$---------.111
File No,6,)-'(2....3 Date of Death--;;f;,o;;"O'!;';1!iWfi.f,;t;-----i 15%Tax on $----:::Il:"1lJ-r.:2~S4f=l.41:t101::l-·---$--41....,.92"-=.4":466~·--10
Date of Paym ent ------<~m.lbQJ;~_4._~J.9~~---~
Name of Decedent RtftDi:JAlUiO~---'------l
%Tax on $----------$-~--------ltdI
Estate Tax,Act of
May 7,1927
County -----~·'tA,SlW~ro:U_---------~
Remarks:
Jl.fO
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
date of death
Plus interest at the rate of
__%from _
to _
$--~9~.s-::63~--1EI1
$,---------11'11
$,===J!:f$3~.Q~9!:::::==I~TOTAL AMOUNT PAIDSEAL
NOTE:This Triplicate Receipt to be retoined lor oudit purposes."...---~..\
Received by..--'.r !'.~_ )/....-I};'-..r /'
NOTE:In accepting the transfer inheritance tax an future estates,prior to the death of the,life·-_'-~(Signafl:tre),.'
tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth shall.......~.'/'I
nat be precluded or prevented from hereafter assessing additional inheritance tax at the death of the I .1\I :}.I·j f At k.l.-<J.!
life tenant or tenont for years 'whenever it appeors that such additional tax may be legally due and /,,--'..tTitle)
collectible for any reason whatsoever."I
~~~~~~~~~b~~~~~~_I
RCC-4 (8-68)COMMONWEALTH 'OF PENNSYLVANIA \j
DEPARTMENT OF REVENUENo.8 11999 OFFICIAL RECEIPT 0 PENNSYLVANIA INHERITANCE AND ESTATE TAX
, 'J lit,t-_at I ,".,,,lilli'•.-I II It..1414.""'1..illY ".111 t dollars
representing Pennsylvania Inheritance or
Estate Tax due from the following estate:
2%Tax on $$----------il;;l
File No.63-72-3 Date of Death---'......~.".<==+-l---i
6 %Tax on $$111
15%Tax on $----.J.?"'22.......7.f'.,S"L-----$__----l7J-.>a........4,~1.....----.ICI
$---------Ir.11
Date of Payment --J.D.lllliO.t'Y--2;~~l2-------l
Name of Decedent -L!<Io..............--"".....,=-~<-U...--------i
%Tax on $$----------Ild
Estate Tax,Act of
May 7,1927
County .J:!llll2~~~w..___j
Remarks:
Ji·l0
-I -I."..I;f
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
date of death
Plus interest at the rate of
__%from _
to _
$__......7..::::.8=./+1=.'----__fj
$__--"3"'-",""'92=-'----IMI
$---------1111
SEA L TOTAL AMOUNT PAID $==:::i:7:!:r;4!:!:,4e::.!9====lSI
NOTE:This Triplicate Receipt to be retained for audit purposes.n a',_/ -
Received cry....,..~~J!.fJbJl.A./V-...{)
NOTE:In accepting the ·transfer inheritance tax an future estates,prior to the death of th~l1'iie/~I {'Signaj]ur),,-
tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth ~hall ) •...L-.,lit
nat be precluded or prevented from hereafter assessing additional inheritance tax at the death o"tb.!!..)".J lJ~j->LI~/,'rJ l .'
life tenant or tenant for years whenever it appears that such additional tax may be legally due and "\/(Title)
collectible for any reason whatsoever.•J .